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F-2.1 - Act respecting municipal taxation
Section 253.48
Disposition versions
253.48. Sections 253.36 to 253.47 apply to any unit of assessment whose taxable value is established in accordance with any of sections 211, 231.1, 231.2 and 231.4 of this Act.
However, any increase in taxable value due to the fact of a provision mentioned in the first paragraph ceasing to apply to the unit does not give rise to the granting of an abatement in respect of the unit or an increase in the amount of an abatement already applicable in its respect.
253.48. Sections 253.36 to 253.47 apply to any unit of assessment whose taxable value is established in accordance with any of sections 211, 231.1, 231.2 and 231.4 of this Act or section 33 of the Cultural Property Act (chapter B-4).
However, any increase in taxable value due to the fact of a provision mentioned in the first paragraph ceasing to apply to the unit does not give rise to the granting of an abatement in respect of the unit or an increase in the amount of an abatement already applicable in its respect.
